The order of distribution of claims from the insurer's estate is set forth in detail in Article V of the Insurance Department Act of 1921 at 40 P.S. 22144. Briefly the classes are:

A Administrative expenses

B Claims for policy benefits

C Federal government claims

D Certain employee claims

E General creditor claims

F State and local government claims

G Late filed claims

H Surplus or contribution note claims

I Shareholder/owner claims.

2 Priority Class A - Administrative ExpensesAdministrative expenses include both the Guaranty Associations’ expenses related to administering the claims of the companies in liquidation and the Liquidator’s expenses.As shown, the Liquidator’s expenses have been bracketed to indicate they have been paid and the net assets available were reduced by that amount.The net difference in this priority class, if any, represents administrative expenses incurred by the Guaranty Associations.